According to the new regulations, organizations or individuals wishing to organize additional teaching outside of school must register for business in accordance with the provisions of law.
Article 4 of Circular 40/2021 of the Ministry of Finance guides the principles of calculating personal income tax and value added tax for business households.
Accordingly, business households and individuals with revenue from production and business activities in the calendar year of VND 100 million or less are not required to pay value added tax and personal income tax according to the law on value added tax and personal income tax.
Business households and business individuals are responsible for declaring taxes accurately, honestly, and completely and submitting tax records on time; and are responsible before the law for the accuracy, honesty, and completeness of tax records as prescribed.
Regulations on extracurricular tutoring activities are increasingly tightened. (Illustration photo)
Thus, business households and individuals running private tutoring organizations must pay personal income tax when their income exceeds 100 million VND/year.
How to calculate personal income tax for business households and individual businesses is as follows: Personal income tax payable = Taxable revenue x Personal income tax rate.
According to the provisions of Article 5, Article 17, Clause 2, Article 18 of the Law on Value Added Tax 2024, the threshold for personal income tax and value added tax payment for individuals and business households will increase to 200 million starting from January 1, 2026.
Regulations on extracurricular teaching activities
Article 6, Circular 29/2024 stipulates that organizations or individuals organizing extra-curricular teaching and learning activities outside of school that collect fees from students, in addition to registering their business according to the provisions of law, must also publicly disclose information about the subjects they teach.
Along with that, organizations or individuals teaching extra classes must publicly disclose the number of extra classes for each subject according to each grade level; location, form, and time of organizing extra classes; list of extra teachers and tuition fees before enrolling students for extra classes.
Extracurricular tutors must ensure good moral qualities and professional competence appropriate to the subjects they teach.
At the same time, teachers who are teaching at schools and participate in extra-curricular teaching must report to the Principal or Director or head of the school about the subjects, location, form, and time of extra-curricular teaching.
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Source: https://vtcnews.vn/giao-vien-day-them-thu-nhap-duoi-100-trieu-nam-khong-phai-dong-thue-ar921157.html
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